Works matching DE "IMPAIRED assets"

Results: 47

Fair Value versus Amortized Cost Measurement and the Timeliness of Other-Than-Temporary Impairments: Evidence from the Insurance Industry.

Published in:

Accounting Review, 2019, v. 94, n. 6, p. 285, doi. 10.2308/accr-52437

By:

Khan, Urooj;
Ryan, Stephen G.;
Varma, Abhishek

Publication type:

Article

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS.

Published in:

Accounting Review, 2018, v. 93, n. 1, p. 187, doi. 10.2308/accr-51815

By:

Gordon, Elizabeth A.;
Hsu, Hsiao-Tang

Publication type:

Article

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment.

Published in:

Accounting Review, 2015, v. 90, n. 2, p. 739, doi. 10.2308/accr-50879

By:

Rennekamp, Kristina;
Rupar, Kathy K.;
Seybert, Nicholas

Publication type:

Article

R&D Capitalization and Reputation-Driven Real Earnings Management.

Published in:

Accounting Review, 2010, v. 85, n. 2, p. 671, doi. 10.2308/accr.2010.85.2.671

By:

Seybert, Nicholas

Publication type:

Article

An Examination of Long-Lived Asset Impairments.

Published in:

Accounting Review, 2004, v. 79, n. 3, p. 823, doi. 10.2308/accr.2004.79.3.823

By:

Riedl, Edward I.

Publication type:

Article

Asset Impairment and Depreciation before the 15th Century.

Published in:

Accounting Historians Journal, 2018, v. 45, n. 1, p. 29, doi. 10.2308/aahj-10575

By:

Kuter, Mikhail;
Gurskaya, Marina;
Andreenkova, Angelina;
Bagdasaryan, Ripsime

Publication type:

Article

AMORTIZACIÓN Y DETERIORO de inmovilizados materiales en explotación avícola.

Published in:

Revista Contable, 2014, n. 26, p. 55

By:

Pérez, Ángel Alonso;
Pousa Soto, Raquel

Publication type:

Article

RICAC DEL 18 de septiembre de 2013, por la que se dictan normas de registro y valoración e información a incluir en la memoria de las cuentas anuales sobre el deterioro del valor de los activos (V).

Published in:

Revista Contable, 2014, n. 21, p. 54

By:

Alonso Pérez, Ángel;
Pousa Sota, Raquel

Publication type:

Article

RICAC del 18 de septiembre de 2013, por la que se dictan normas de registro y valoración e información a incluir en la memoria de las cuentas anuales sobre el deterioro del valor de los activos (IV).

Published in:

Revista Contable, 2014, n. 20, p. 60

By:

Alonso Pérez, Ángel;
Pousa Sota, Raquel

Publication type:

Article

RICAC del 18 septiembre de 2013, por la que se dictan normas de registro y valoración e información a incluir en la memoria de las cuentas anuales sobre el deterioro del valor de los activos (III).

Published in:

Revista Contable, 2014, n. 19, p. 24

By:

Alonso Pérez, Ángel;
Pousa Soto, Raquel

Publication type:

Article

RICAC del 18 septiembre de 2013, por la que se dictan normas de registro y valoración e información a incluir en la memoria de las cuentas anuales sobre el deterioro del valor de los activos (II).

Published in:

Revista Contable, 2014, n. 18, p. 88

By:

Alonso Pérez, Ángel;
Pousa Soto, Raquel

Publication type:

Article

The impacts of asset impairments on performance in the Taiwan listed electronics industry.

Published in:

International Journal of Production Research, 2015, v. 53, n. 8, p. 2410, doi. 10.1080/00207543.2014.972526

By:

Wang, Wei-Kang;
Chan, Yee Chuann;
Lu, Wen-Min;
Chang, Hua

Publication type:

Article

Asset Impairment Accounting and Appraisers: Evidence from Japan.

Published in:

Appraisal Journal, 2008, v. 76, n. 2, p. 179

By:

Yamamoto, Takashi

Publication type:

Article

Better Late than Never, the Timing of Goodwill Impairment Testing in Australia.

Published in:

Australian Accounting Review, 2013, v. 23, n. 4, p. 369, doi. 10.1111/auar.12036

By:

Ji, Kaiying

Publication type:

Article

Asset Write-downs: Evidence from 2001-2008.

Published in:

Australian Accounting Review, 2011, v. 21, n. 1, p. 14, doi. 10.1111/j.1835-2561.2010.00114.x

By:

Spear, Nasser A.;
Taylor, Alexandra M.

Publication type:

Article

Planetary boundaries: implications for asset impairment.

Published in:

Accounting & Finance, 2015, v. 55, n. 4, p. 911, doi. 10.1111/acfi.12173

By:

Linnenluecke, Martina K.;
Birt, Jac;
Lyon, John;
Sidhu, Baljit K.;
Walsh, Kathy

Publication type:

Article

Longer term audit costs of IFRS and the differential impact of implied auditor cost structures.

Published in:

Accounting & Finance, 2016, v. 56, n. 1, p. 165, doi. 10.1111/acfi.12190

By:

Higgins, Stephen;
Lont, David;
Scott, Tom;
Cahan, Steven

Publication type:

Article

An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.

Published in:

Accounting & Finance, 2016, v. 56, n. 1, p. 259, doi. 10.1111/acfi.12194

By:

Bond, David;
Govendir, Brett;
Wells, Peter;
Cahan, Steven

Publication type:

Article

Discussion of 'An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136'.

Published in:

Accounting & Finance, 2016, v. 56, n. 1, p. 289, doi. 10.1111/acfi.12199

By:

Zhuang, Zili

Publication type:

Article

Provocări actuale generate de „management approach" (II).

Published in:

Audit Financiar, 2011, v. 9, n. 7, p. 27

By:

ROMAN, Costantin;
MOCANU, Mihaela

Publication type:

Article

HARMONIZATION OF NATIONAL REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS - PARTICULAR CASE OF NONCURRENT ASSET.

Published in:

Annals of the University of Oradea, Economic Science Series, 2013, v. 22, n. 1, p. 1190

By:

Andreea-Ioana, Coste;
Pali-Pista, Szilveszter Fekete

Publication type:

Article

Fire Sales in Finance and Macroeconomics.

Published in:

Journal of Economic Perspectives, 2011, v. 25, n. 1, p. 29, doi. 10.1257/jep.25.1.29

By:

Shleifer, Andrei;
Vishny, Robert

Publication type:

Article

The Trouble with Troubled-Debt Standards.

Published in:

Strategic Finance, 2011, v. 92, n. 8, p. 19

By:

Pounder, Bruce

Publication type:

Article

House Likely to Press Attack on FASB, SEC.

Published in:

Strategic Finance, 2009, v. 90, n. 11, p. 20

By:

Barlas, Stephen

Publication type:

Article

The Value Relevance of Goodwill Impairment Loss.

Published in:

Bank Accounting & Finance (08943958), 2005, v. 18, n. 5, p. 23

By:

Dauangploy, Orapin;
Shelton, Margaret;
Omer, Khursheed

Publication type:

Article

Relieving Banks from Toxic or Impaired Assets: The EU State Aid Policy Framework.

Published in:

Journal of European Competition Law & Practice, 2012, v. 3, n. 6, p. 562, doi. 10.1093/jeclap/lps052

By:

Boudghene, Yassine;
Maes, Stan

Publication type:

Article

Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context.

Published in:

Auditing: A Journal of Practice & Theory, 2011, v. 30, n. 3, p. 225, doi. 10.2308/ajpt-10114

By:

Honglin Fu;
Hun-Tong Tan;
Jixun Zhang

Publication type:

Article

EXPLORING EARNINGS MANAGEMENT OPPORTUNITIES IN ACCOUNTING STANDARDS AND THE BEHAVIOR OF FINANCIAL STATEMENT PREPARERS.

Published in:

Journal of Accounting & Finance Research, 2005, v. 13, n. 5, p. 1

By:

Rentfro, Randall;
Hooks, Karen L.

Publication type:

Article

WHEN YOUR ASSETS AREN'T.

Published in:

1995

By:

PACTER, PAUL;
ROHAN, PAUL

Publication type:

Question & Answer

Stakeholders' participation in the development of the new accounting rules regarding the impairment of financial assets.

Published in:

Business Management Dynamics, 2013, v. 2, n. 9, p. 23

By:

HUIAN, MARIA CARMEN

Publication type:

Article

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe.

Published in:

Journal of Business Finance & Accounting, 2015, v. 42, n. 3/4, p. 482, doi. 10.1111/jbfa.12105

By:

André, Paul;
Filip, Andrei;
Paugam, Luc

Publication type:

Article

LONG-LIVED NON-FINANCIAL ASSETS IMPAIRMENT IN LATVIAN LISTED COMPANIES.

Published in:

Journal of Business Management, 2016, n. 11, p. 60

By:

Kozlovska, Ieva

Publication type:

Article

Discussion: Write-Offs: Manipulation or Impairment?

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1996, v. 34, n. 3, p. 171, doi. 10.2307/2491432

By:

Wilson, G. Peter

Publication type:

Article

An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1996, v. 34, n. 3, p. 157, doi. 10.2307/2491431

By:

Rees, Lynn;
Gill, Susan;
Gore, Richard

Publication type:

Article

Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets.

Published in:

2015

By:

Detzen, Dominic;
genannt Wersborg, Tobias Stork;
Zülch, Henning

Publication type:

Case Study

FASB: A Look at Revised Standards for Asset Impairments and Discontinued Operations.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2002, v. 13, n. 5, p. 67, doi. 10.1002/jcaf.10090

By:

Munter, Paul

Publication type:

Article

Asset impairment proposal, share-based payments.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2001, v. 12, n. 2, p. 77, doi. 10.1002/1097-0053(200101/02)12:2<77::AID-JCAF12>3.0.CO;2-Z

By:

Munter, Paul

Publication type:

Article

Regulating the "Unexpected" Loss: A Critique of Asset Impairments Under FAS 5 and 121.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1996, v. 8, n. 1, p. 27, doi. 10.1002/jcaf.3970080103

By:

Zucca, Linda J.

Publication type:

Article

Impairment, Financial Instruments, and Investments of Not-for-Profits, and Nuclear Decommissioning Projects.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1995, v. 6, n. 4, p. 115, doi. 10.1002/jcaf.3970060413

By:

Smith, Cody L.

Publication type:

Article

Restructurings: How Do They Affect Impairment of Assets?

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1993, v. 4, n. 3, p. 339, doi. 10.1002/jcaf.3970040309

By:

Munter, Paul

Publication type:

Article

Asset-Backed Securities: Solutions to Accounting and Reporting Problems.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1992, v. 4, n. 2, p. 143, doi. 10.1002/jcaf.3970040205

By:

Arnold, Vicky;
Byington, J. Ralph;
McKenzie, Phyllis

Publication type:

Article

Asset Impairment and Market Value Accounting: The Profession Begins To Move.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1992, v. 4, n. 2, p. 137, doi. 10.1002/jcaf.3970040204

By:

Munter, Paul

Publication type:

Article

Normal Turbulence or Perfect Storm? Disparity in Fair Value Estimates.

Published in:

Journal of Accounting, Auditing & Finance, 2013, v. 28, n. 2, p. 192, doi. 10.1177/0148558X13479693

By:

Lilien, Steven;
Sarath, Bharat;
Schrader, Richard

Publication type:

Article

Discussion of "Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China".

Published in:

Journal of Accounting, Auditing & Finance, 2009, v. 24, n. 4, p. 621, doi. 10.1177/0148558X0902400406

By:

RIEDL, EDWARD J.

Publication type:

Article

Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China.

Published in:

Journal of Accounting, Auditing & Finance, 2009, v. 24, n. 4, p. 589, doi. 10.1177/0148558X0902400405

By:

SHIMIN CHEN;
YUETANG WANG;
ZIYE ZHAO

Publication type:

Article

Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model.

Published in:

European Accounting Review, 2019, v. 28, n. 2, p. 309, doi. 10.1080/09638180.2018.1449660

By:

Gomaa, Mohamed;
Kanagaretnam, Kiridaran;
Mestelman, Stuart;
Shehata, Mohamed

Publication type:

Article

Reconhecimento de perdas para redução ao valor recuperável de ativos: impairment em ativos de exploração e produção de petróleo.

Published in:

Brazilian Business Review (Portuguese Edition), 2011, v. 8, n. 2, p. 68

By:

Dos Santos, Odilanei Morais;
Dos Santos, Ariovaldo;
Da Silva, Paula Danyelle Almeida

Publication type:

Article